Friends and Foundation of the San Francisco Public Library

Nonprofit profile at a glance

EIN
946085452
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
San Francisco, CA, USA
Phone
4156267500
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$4,861,318
Expenses
$3,542,110
Assets
$12,961,042
Liabilities
$1,116,332

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

21 people listed

Executive titles in this filing

  • Emily Ford Dirks (Executive Director (start 5/24))

Highest reported compensation

  • Bob Daffeh (Director of Finance & Admin.): $186,691 total reported compensation
  • Shaojun Wu (Finance Manager): $136,574 total reported compensation
  • Emily Ford Dirks (Executive Director (start 5/24)): $133,075 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See Schedule OFriends supports the free public libraries of San Francisco. We provide funding and conduct advocacy and outreach to ensure that all people have equal access to the information, resources and support that our libraries provide. Friends believes that libraries are anchors for thriving neighborhoods, and that an excellent library system is critical to the health of our city.

What it reported doing in 2024

Library Support Program: Friends has an annual direct support program that funds various library programs, resources, and equipment. As a community foundation, Friends awards support to the SFPL for innovative, free programs and services that are open to everyone across San Francisco in the areas of: children and teens, neighborhood branches, arts and culture, exhibitions, careers and jobs support, ESL, new immigrant support, technology and media learning, remote outreach (bookmobiles), and special collections and infrastructure support for affinity centers throughout the Main Library. Examples of popular programs that rely almost exclusively on Friends' support are One City One Book, the Summer Stride Reading and STEM Program, Tricycle Music Festival, and the publication of At the Library, a free newsletter of activities at the Main Library and the 27 branches. Friends' funds also support professional development for library staff, including paying for specialized training and conferences and grants to Librarians to pilot new innovative services that if successful, are often expanded system wide. And finally, Friends support includes additional funds for the library to promote free programs among identified groups of high-need residents, including contracting digital marketing expertise. Through Friends, community members express their support and aspirations for the SFPL as: - Persuasive Advocates committed to a strong and responsive library with reliable public funding. - Engaged Champions advancing the SFPL's mission for community literacy and expansive free resources and opportunities for everyone.- Generous investors bridging the funding gap between what the city provides and the cost of additional programs, resources, and services that San Franciscans want and need.

Operating model

Revenue model
Donor-supported. 92% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 67% for direct work, and 33% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 83
  • Accountability: 100
  • Sustainability: 71
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.1%; rating input score 71
  • Program expense ratio: 76.6%; rating input score 77
  • Fundraising efficiency: $6.85 raised per $1 spent on fundraising; rating input score 25; 25th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 27.1%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 3.66; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 61; 61st percentile among comparable filings
  • Officer compensation ratio: 16%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: -1.9% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: 0.4% per year; rating input score 100; 13th percentile among comparable filings
  • Asset growth: 0.1% per year; rating input score 100; 12th percentile among comparable filings

Details

  • Where the money goes: 71.1% of revenue deployed · 76.6% of spending went to programs
  • Governance: 17 of 17 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $2.7M in reported program spending
  • Leadership: top reported pay $187K · 21 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $219K reported
  • Consistency: 37 of 37 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 13 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 25/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.